2026 (9) TMI 1038

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....ntral Excise, Kanpur. 2. Briefly stated, the facts of the case are that the Appellant is registered with the Service Tax Department under the category of "Erection Commissioning and Installation Services". During the audit, the Officers detects two tax compliance issues:- * A short payment of service tax totaling Rs.14,45,132/- for the period of October 2010 to September 2011 on laying, trenching ducting cables for various mobile companies and receiving job charges and paying service tax on contract receipts received from their principals. * A non-payment of service tax totaling Rs.2,03,992/- on an income of Rs.19,80,500/- generated from hiring out cranes and machines during the financial year ending March 2011. This hi....

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....s not specify the period during which the taxable services were provided or the place of provision of services or the point of taxation. 8. The learned Departmental Representative appearing on behalf of the Revenue justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 9. We find that the whole demand in dispute and the impugned order is vitiated as Revenue have failed to give any breakup of the demand in the SCN. We find that the Audit Team has observed that the job-work i.e. trench ducting and laying cables is for various mobile companies namely Vodaphone, Idea etc. The Appellant-Assessee was receiving the job-charges and paying Service Tax on the amount received....